For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
Smithsonian Institution Archives. James Smithson (c. 1765-1829), founding donor of the Smithsonian Institution, was born in 1765 in France with the name James Lewis Macie.